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INDONESIA
JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Published by Goodwood Publishing
ISSN : -     EISSN : 27160807     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics
Jurnal Akuntansi, Keuangan dan Manajemen (Jakman) adalah jurnal peer-review dalam bidang Akuntansi, Keuangan, dan Manajemen. Jakman menerbitkan artikel yang relevan dan telah direview oleh beberapa editor yang merupakan ahli di bidangnya. Jurnal ini diharapkan dapat menjadi platform yang signifikan bagi para peneliti di Indonesia untuk berkontribusi terhadap pengembangan teori dan praktik yang mencakup semua aspek Akuntansi, Keuangan, dan Manajemen.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 381 Documents
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Cost-Volume-Profit Analysis as a Profit Planning Tool at Dormitory Business in Kubu Raya Regency Qonita Rizky Hadi Sudiro; Syarbini Ikhsan; Sari Rusmita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p431-445.2026

Abstract

Purpose: This study aims to analyze the application of Cost–Volume–Profit (CVP) analysis as a profit planning tool at Aqofa's Dormitory in Kubu Raya Regency by examining the contribution margin, break-even point, margin of safety, and degree of operating leverage. This study addresses the limited application of CVP analysis in micro-scale dormitory businesses.Research Methodology: This study employed a qualitative case study approach. Data were collected through in-depth interviews, observation, and documentation. Financial records and supporting documents provided by the business owner were analyzed to evaluate cost, occupancy, and profit relationships.Results: The findings show that the dormitory achieved a contribution margin ratio of 95.83%, indicating strong capacity to cover fixed costs and generate profit. The break-even point was IDR 14,402,210, equivalent to two occupied rooms. The margin of safety reached 50%, while the degree of operating leverage was 2, indicating relatively stable profitability.Conclusions: CVP analysis is an effective profit planning tool for micro-scale dormitory businesses as it helps evaluate cost structures, occupancy levels, and profit performance.Limitations: This study focuses on a single dormitory business and one observation period, limiting generalizability.Contributions: This study extends the application of CVP analysis in micro-scale service businesses and provides practical insights for dormitory owners in managing costs, pricing, and profit planning.

Page 39 of 39 | Total Record : 381

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